Diane Buswell examined some of the accounting records and reported that Current Designs purchased $2,460$ pounds of polyethylene powder for this order at a total cost of $$6,396.$ Forty $(40)$ finishing kits were assembled at a total cost of $$7,040.$ The payroll records showed that the type I employees worked $77$ hours on this project at a total cost of $$770.$ The type II finishing employees worked $128$ hours at a total cost of $$960\mathrm{.}00.$ A total of $40$ kayaks were produced for this order.

The standards that had been developed for this model of kayak were used in CD$2$ and are reproduced here. For each kayak:

$58$ pounds of polyethylene powder at $$2\mathrm{.}50$ per pound

$1$ finishing kit $($rope$,$ seat, hardware, etc.$)$ at $$185$

$2$ hours of type I labor from people who run the oven and trim the plastic at a standard wage rate of $$10$ per hour

$3$ hours of type II labor from people who attach the hatches and seat and other hardware at a standard wage rate of $$7$ per hour.

Calculate the eight variances that are listed below. $($Round price variance for type Il workers to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and all other answers to $0$ decimal places, e$.$g$.25.)$

Quantity variance for polyethylene powder

Price variance for polyethylene powder

Quantity variance for finishing kits

Price variance for finishing kits

Quantity variance for type I workers

Price variance for type I workers

Quantity variance for type II workers

Price variance for type II workers

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